马来西亚税收制度概况

近年来,马来西亚对国内税收制度进行了彻底的改革,形成了比较独特的税收制度。本文对马来西亚的税制结构、主体税种和税收征管进行了介绍和分析,其中一些经验可为我国新一轮的税制改革提供一定的借鉴作用。     

从美国次贷危机看金融创新的风险管理

该文指出美国次贷危机的根源是对金融创新的风险管理不到位,文章分析了金融创新的特征以及市场参与者对金融创新的风险意识淡薄的现状,指出美国次贷危机的教训在于金融机构应充分重视金融创新中的风险管理,而监管机构对金融创新的风险监管则是业务发展和市场稳定的有力保障;最后文章对如何加强我国金融创新的风险管理提出相关的意见和建议。     

Interim Measures for the Tax Preservation and Enforcement Measures of the Customs of the People''s Republic of China

Article 1 For the purpose of regulating the Tax Preservation and enforcement measures of the Customs of the People's Republic of China, guaranteeing the state taxation and safeguarding the lawful rights and interests of taxpayers, these Measures are formulated in accordance with the Customs Law of the People's Republic of China and the Regulations of the People's Republic of China on Import and Export Duties.     

Treatment experience,burden and unmet needs (TRIBUNE) in MS study: results from Turkey

Abstract

Objective:

To estimate the economic burden of multiple sclerosis (MS) in Turkey, including the relapses and disease severity, and to evaluate the quality-of-life of MS patients.

Methods:

The Treatment Experience, Burden and Unmet Needs (TRIBUNE) study was a multi-national, cross-sectional, retrospective, burden-of-illness survey. Total costs were calculated using unit costs derived from price lists or published literature, where relevant, and inflated to 2011 TL prices.

Results:

A total of 295 MS patients (74% females) were included in the analysis. The population had a mean age of 36 years; 73% had the relapsing–remitting form. Mean Expanded Disability Status Scale (EDSS) score was 2.2. Twenty-two per cent of the MS patients required hospitalization in the past year and spent an average of 29.2 days/year in hospital. These values were 43% and 5.6 days for the outpatients, respectively. Total cost per patient/year was 18,700 TL (Turkish Lira). Total costs for patients with mild, moderate, and severe disability were 15,418 TL, 26,002 TL, and 44,208 TL per patient/year, respectively. The mean EuroQol 5D scores in the same groups were 0.73, 0.52, and 0.05, respectively.

Conclusions:

Multiple sclerosis imposes a significant economic burden on patients and society in Turkey.     

Survey on Current Conditions and Intention of Outbound Investment by Chinese Enterprises （Ⅱ）

Situation of the Overseas Investments of Chinese Enterprises 1. Small scale of investments Of the respondent enterprise having made overseas investments, those with an investment amount of less-than one million USD account for 61%, and only ten of them made investments exceeding 100 million USD, accounting for only about 1%. It thus appears that the overall scale of current overseas investments of Chinese enterprises is small, and only a very few enterprises have made large scale overseas investments.     

Pharmacological control of secondary hyperparathyroidism in hemodialysis subjects: a cost consequences analysis of data from the FARO study

Abstract

Background and objectives:

Secondary hyperparathyroidism (SHPT) is a frequent complication of CKD with incidence, prevalence, and costs increasing worldwide. The objective of this analysis was to estimate therapy cost of SHPT in a sub-population of the FARO study.

Materials and Methods:

In the FARO study, an observational survey aimed to evaluate patterns of treatment in patients with SHPT who had undergone hemodialysis, pharmacological treatments and biochemical parameters evolution data were collected in four surveys. Patients maintaining the same treatment in all sessions were grouped by type of treatment and evaluated for costs from the Italian National Health Service perspective.

Results:

Four cohorts were identified: patients treated with oral (PO) calcitriol (n?=?182), intravenous (IV) calcitriol (n?=?34), IV paricalcitol (n?=?62), and IV paricalcitol?+?cinacalcet therapy (n?=?20); the cinacalcet monotherapy group was not analysed due to low number of patients (n?=?9). Parathyroid hormone (PTH) level at baseline and effectiveness of treatments in suppressing PTH level were assessed to test comparability among cohorts: calcitriol PO patients were significantly less severe than others (PTH level at baseline lower than 300?pg/ml; p?<?0.0001); calcitriol IV patients did not reach significant reduction in PTH level. Paricalcitol and paricalcitol?+?cinacalcet treatment groups results were comparable, while only the IV paricalcitol cohort’s PTH level, weekly dosage, and cost decreased significantly from the first to the fourth survey (p?=?0.020, p?=?0.012, and p?=?0.0124, respectively). Total costs per week of treatment (including calcium-based phosphate binder and sevelamer) were significantly lower in the paricalcitol vs paricalcitol?+?cinacalcet cohort (p?<?0.001). Major limitations of this study are related to the survey design: not controlled and lack of comparability between cohorts; however, reflective of true practice patterns.

Conclusions:

The IV Paricalcitol cohort had significantly lower treatment costs compared with patients treated with paricalcitol?+?calcimemtics (p?<?0.001), without a significant difference in terms of baseline severity and PTH control.     

充分发挥金融在科技自主创新中的促进作用

科学技术的进步与创新在加快转变经济发展方式、促进产业结构调整升级、推动经济社会又好又快发展中发挥着重要作用.本文分析了金融支持西安市科技自主创新的现状及存在的问题.并就如何发挥金融对科技自主创新的促进作用,从完善和优化科技自主创新的银行间接服务体系、构建多层次的直接融资服务体系、完善创业风险投资服务体系和金融服务网络体系等方面提出了有针对性的对策建议.     

2008年中国建筑业发展统计分析（上）

在翔实的统计数据基础上，从对建筑业产值、施工面积、企业数量和从业人员、劳动生产率、对外承包、经营效益等方面对2008年建筑业总体情况进行了分析；在此基础上，总结出2008年中国建筑业地区发展差异加大、建筑市场分布相对集中等六个方面的特点。     

我国央行培训绩效评估研究

培训绩效评估是现代培训制度的重要组成部分，培训效果四级评估理论在国内外得到广泛应用。借鉴国际相关培训绩效评估理论，结合我国央行培训工作实际，从基本原则、方案设计、方法选择、指标体系设计等方面探索构建央行培训绩效评估体系，有利于改进和完善央行培训绩效评估。